Solar and Wind Energy Property Tax Exemption

Maine offers a property tax exemption for solar and wind energy equipment generating heat or electricity, as long as all of the energy is (1) used on-site where the property is located or (2) transmitted through the facilities of a transmission and distribution utility, and a customer or customers receive a bill credit for the energy produced.For property tax years starting on April 1, 2025, solar energy equipment that generates heat or electricity is offered an exemption if (1) all of the energy is used on the site where the property is located; (2) the equipment is collocated with a net energy billing customer that is or net energy billing customers that are subscribed to at least 50% of the facility's output; or (3) all energy is transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant and the generator of electricity entered into a fully executed interconnection agreement with a transmission and distribution utility prior to June 1, 2024.